Skip to content
Nelum
Gold

Japan

Checked 2026-09-28 · Version r2 · Replaces version r1 · Reviewed

Public law and official guidance, published as research. Not legal, tax or financial advice.

Ask the research

Ask in your own words. The answer is the research itself: its records, word for word, with every source and how sure each one is.
Refining hubTrading hubConsumer market

Refining, trading and consumer hub. Gold imports are duty-free but carry 10% consumption tax at the border (7.8% national + 2.2% local); domestic sales also carry 10% and exports are zero-rated, so undeclared imports sold to dealers make the tax a profit and re-export earns a refund. Controls: passenger declaration of any gold; written FEFTA/customs declaration for hand-carried bullion of 90%+ gold over 1 kg; unpermitted import punishable by fines up to 10 million yen or five times the value; dealer input-credit restrictions (2019, 2024); APTCP verification for precious-metal sales over 2 million yen; payment records for purchases over 2 million yen; serial-numbered gold declared under its own statistical code with invoices or packing lists listing the serial numbers (imports from 1 Apr 2026, exports from 1 Aug 2026). Sanctions: import of Russian-origin gold shipped from Russia since 1 Aug 2022 and export of gold to Russia need MOF permission (MOF Notice 443). OSE Gold Standard Futures deliver 1 kg 99.99% designated-brand bars in designated Tokyo warehouses. Seizures: 2024 494 cases / 1,334 kg (final), 2025 192 cases / 425 kg (preliminary), mostly from Hong Kong. Exports reached about 2.7 trillion yen / 229 t in 2024 against imports of 9 t.

How sure this page is

  • Primary law 48
  • Official guidance 30
  • Standard 2
  • Secondary 2
  • Industry practice 2
  • Unverified 1
  • No confidence level recorded 7
  • Researcher's note 17
  • Not recorded 67
  • Text 32
  • OCR 3
  • Not stated 32

Regulators

  • Japan Customs (MOF Customs and Tariff Bureau and regional customs)

    Import/export declarations and permits (Customs Act Art. 67), collection of import consumption tax, gold smuggling enforcement, receipt of FEFTA carrying declarations

    Website
    https://www.customs.go.jp
    No confidence level recordedNot recorded

  • LBMA

    Good Delivery accreditation and Responsible Gold Guidance for Japanese refiners (private standard, not Japanese law)

    No confidence level recordedNot recorded

  • Minister of Economy, Trade and Industry (METI)

    Competent administrative authority under the APTCP for precious-metals dealers (APTCP Art. 22(1)(xiv))

    No confidence level recordedNot recorded

  • Minister of Finance (FEFTA)

    Receives reports of hand-carried precious metals over 1 kg (FEFTA Art. 19(3), filed with customs); grants permits for precious-metal exports/imports designated under FEFTA Art. 19(2) by MOF Notice No. 443 of 2006 (Russia, North Korea); applications go to the Director-General of Customs (Foreign Exchange Order Art. 8(2))

    No confidence level recordedNot recordedOCR

  • National Tax Agency (NTA)

    Domestic consumption tax, input tax credit rules for gold, payment records (shiharai chosho) for gold bullion purchases

    Website
    https://www.nta.go.jp
    No confidence level recordedNot recorded

  • Osaka Exchange (OSE, Japan Exchange Group)

    Gold futures market rules, deliverable grade, designated brands (Appendix 6), designated warehouses (Appendix 8) and designated assayer (Appendix 10); physical settlement through JSCC

    Website
    https://www.jpx.co.jp
    No confidence level recordedNot recorded

  • Prefectural Public Safety Commissions

    Competent authority for precious-metals dealers holding a second-hand dealer (kobutsu) permit when they deal in second-hand precious metals (APTCP Art. 22(4)); issue those permits under the Antique Dealings Act

    No confidence level recordedNot recorded

Laws

  • Antique Dealings Act (古物営業法), Act No. 108 of 1949

    Defines 古物 (used articles, or unused articles traded for use) and the second-hand trade that needs a Public Safety Commission permit; relevant to dealers buying used jewellery and gold products from the public.

    Citation
    Art. 2
    Kind
    Act
    Primary lawNot recorded

  • APTCP Enforcement Order, Cabinet Order No. 20 of 2008

    Precious metals = gold, platinum, silver and their alloys (Art. 4); specified transaction for dealers = a sale contract for precious metals etc. whose price exceeds 2 million yen (Art. 7(1)(vi)); sales of 2 million yen or less need no transaction record (Art. 15(1)(iii)(c)).

    Citation
    Arts. 4, 7(1)(vi), 15(1)(iii)(c)
    Kind
    Regulation
    Primary lawNot recorded

  • Consumption Tax Act (消費税法), Act No. 108 of 1988

    Import consumption tax on goods taken out of a bonded area (Arts. 4(2), 5(2), 28(4), 29: 7.8%); domestic sales (Arts. 4(1), 5(1)); export exemption with proof (Art. 7); tax-free shops (Art. 8); gold purchases of 2 million yen+ remove the small-business exemption and simplified taxation (Arts. 12-4(3), 37(3)(v)); no input credit without the seller's ID for gold/platinum bullion (Art. 30(11)) or for goods known to be smuggled or bought tax-free (Art. 30(12)); penalties (Art. 64).

    Citation
    Arts. 4, 5, 7, 8, 12-4(3), 28(4), 29, 30(11)-(12), 37(3)(v), 64
    Kind
    Act
    Primary lawNot recorded

  • Consumption Tax Act amendments (FY2019 reform): smuggled goods and gold bullion input credit

    Input credit denied where buyer knew goods were smuggled (from 1 Apr 2019); seller ID documents must be kept for gold/platinum bullion purchases (from 1 Oct 2019).

    Kind
    Act
    In force from
    2019-04-01
    Official guidanceNot recorded

    Researcher's note: [inferred] The rules are read in CTA Art. 30(11)-(12) as now in force; the start dates (1 Apr 2019, 1 Oct 2019) are from the NTA leaflet and page, not from the amending act.

  • Customs requirement: customs documents listing serial numbers for serial-numbered gold (輸入 from 1 Apr 2026; 輸出 from 1 Aug 2026)

    Serial-numbered gold (bars stamped with refiner mark, serial number, fineness and weight) is declared under its own statistical code (import 7108.12-010; export 7108.12-100), and the invoice or packing list listing the serial numbers is submitted; NACCS entries "GOLD" / "SHORUI"; under simplified examination (区分1) the documents follow within 3 business days of the permit. Exports: customs may check the documents against the bars.

    Kind
    Guideline
    In force from
    2026-04-01
    Official guidanceNot recorded

  • Customs Act Enforcement Order (関税法施行令), Cabinet Order No. 150 of 1954

    Export and import declarations are written declarations listing the declarant, marks, numbers, description, quantity and value, origin and place of shipment, consignor, vessel/aircraft and storage place (Art. 59(1)); travellers may declare their effects orally, except means of payment and precious metals within Foreign Exchange Order Art. 8-2(1) (Art. 58, applied to imports by Art. 59(1)).

    Citation
    Arts. 58, 59
    Kind
    Regulation
    Primary lawNot recorded

  • Customs Tariff Act (関税定率法), Act No. 54 of 1910, and the applied tariff schedule (2026-04-01), heading 71.08

    Gold (7108.11/.12/.13/.20) duty-free: basic rate 無税, WTO rate (無税), every EPA column 無税; the temporary, GSP and LDC columns are blank. Serial-marked gold has its own statistical code 7108.12-010 from 1 Apr 2026. Art. 4-6(2) (personal-use valuation at wholesale level) is not applied to gold bullion (customs Q&A).

    Citation
    Art. 4-6(2); schedule heading 71.08
    Kind
    Act
    Official guidanceNot recorded

    Researcher's note: [inferred] The rates are read in the customs applied-rate schedule, not in the Act's own appended table (not read); Art. 4-6(2) itself is read in the Act.

  • Foreign Exchange Order (外国為替令), Cabinet Order No. 260 of 1980

    Permit requirements are designated by MOF notice (Art. 8(1)) and granted on application (Art. 8(2)); the FEFTA report is required only for precious metals carried on the person over 1 kg in total (Art. 8-2(1)(ii)), by the day of export or import (Art. 8-2(2)).

    Citation
    Arts. 8, 8-2
    Kind
    Regulation
    Primary lawNot recorded

  • Foreign Exchange and Foreign Trade Act (外為法), Act No. 228 of 1949

    Defines precious metals (gold bullion, gold alloy bullion, non-circulating gold coins and other articles mainly of gold) and excludes them from "goods" (so export/import trade-control licensing of goods does not apply to them); MOF may require permits for precious-metal exports/imports (Art. 19(2)); prior report of carried precious metals (Art. 19(3)); failure to report: up to 6 months or 500,000 yen (Art. 71(i)).

    Citation
    Arts. 6(1)(x), 6(1)(xv), 19(2)-(3), 52, 71(i)
    Kind
    Act
    Primary lawNot recorded

  • Ministerial Ordinance on Foreign Exchange (外国為替に関する省令), MOF Ordinance No. 44 of 1980

    Precious metals to report when carried = gold bullion whose gold content is 90% or more of its total weight (Art. 10(1)(iii)); written report (form 別紙様式第四, two copies) to the Director-General of Customs on the day of export/import or the day before (Art. 10(3)); a written customs declaration under Customs Act Art. 67 and its permit count as the report (Art. 10(6)).

    Citation
    Art. 10
    Kind
    Regulation
    Primary lawNot recorded

  • FY2024 tax reform enacted by 所得税法等の一部を改正する法律 (Act No. 8 of 2024): consumption tax measures on gold

    Gold/platinum bullion, gold/platinum coins and gold/platinum products priced by weight (CTA Regulations Art. 11-3) bought or imported for 2 million yen or more (tax-exclusive) in a taxable period: no small-business exemption and no simplified taxation for about three years (CTA Arts. 12-4(3), 37(3)(v); CTA Order Art. 25-5(4)); no input credit for goods known to have been bought tax-free (Art. 30(12)).

    Kind
    Act
    In force from
    2024-04-01
    Primary lawNot recorded

    Researcher's note: [unconfirmed] 1 Apr 2024 is the main commencement date in the supplementary provisions of Act No. 8 of 2024 (read in the CTA text); which provisions fall under that date rather than a later item was not traced beyond Art. 1 of those provisions.

  • FY2025 tax reform enacted by 所得税法等の一部を改正する法律 (Act No. 13 of 2025): tax-free shop refund system

    From 1 Nov 2026 tax-free sales to visitors become a refund system: exemption only once customs has confirmed export and the shop holds the customs confirmation (CTA Art. 8 as amended); gold and platinum bullion and gold and platinum coins are excluded from tax-free goods by name (CTA Regulations Art. 6 as amended). Until then gold bullion is already excluded as "not for ordinary daily use" (CTA Order Art. 18(2)(i)).

    Kind
    Act
    In force from
    2026-11-01
    Primary lawNot recorded

  • Income Tax Act (所得税法), Act No. 33 of 1965, and its Enforcement Order

    A seller of gold/platinum bullion or coins paid more than 2 million yen notifies name, address and My Number/corporate number (Act Art. 224-6; Order Art. 350-7); the buyer files a payment record by the end of the month after the month the payment is fixed (Art. 225(1)).

    Citation
    Act Arts. 224-6, 225(1)(xiv); Order Arts. 350-6 to 350-8
    Kind
    Act
    Primary lawNot recorded

  • MOF Notice No. 443 of 2006 designating precious-metal exports and imports that need the Minister of Finance's permission (平成18年財務省告示第443号), as amended 25 Jul 2022

    Permission required for: (1) precious-metal exports to North Korea and imports of North-Korean-origin or -shipped precious metals; (2) precious-metal transactions contributing to North Korea's WMD programmes; (3) precious-metal exports to Russia; (4) imports of Russian-origin precious metals shipped from Russia on or after 1 Aug 2022. Travellers' personal effects are excepted, but not gold bullion, gold alloy bullion or non-circulating gold coins shipped from Russia after 1 Aug 2022.

    Citation
    Items 1-4; Appended Tables 1-3
    Kind
    Regulation
    In force from
    2022-08-01
    Primary lawNot recordedOCR

  • OSE procedures for delivery settlement of commodity futures (商品先物取引に係る受渡決済関係事務処理要領), 2026.9 edition

    Deliverable gold (1,000 g bars, 99.99%+, designated trade name/trademark), warehouse receipt contents, designated warehouses (rule: Tokyo and Kanagawa; list: Tokyo), designated assayer, delivery timetable through JSCC, invoice-issuer checks, documents (customs import permit and customs invoice) for bars placed by certified suppliers.

    Kind
    Rulebook
    Official guidanceNot recorded

  • Act on Prevention of Transfer of Criminal Proceeds (犯罪収益移転防止法), Act No. 22 of 2007

    Precious-metals dealers are specified business operators: verification, 7-year records, suspicious transaction reports.

    Citation
    Arts. 2(2)(xliii), 4, 6, 7, 8, 22(1)(xiv), 22(4)
    Kind
    Act
    Primary lawNot recorded

  • Customs Act (関税法), Act No. 61 of 1954

    Import/export declaration and permit after inspection (Art. 67); import declaration after the goods enter a bonded area (Art. 67-2(3)); proof of permits required by other laws (Art. 70); penalties: duty evasion (Art. 110), unpermitted import/export or false declaration: up to 5 years' imprisonment and/or a fine of up to 10 million yen, or up to five times the goods' value where that is higher (Art. 111(1)).

    Citation
    Arts. 67, 67-2, 68, 70, 110, 111
    Kind
    Act
    Primary lawNot recorded

  • Local Tax Act (地方税法), Act No. 226 of 1950

    Local consumption tax at 22/78 of the national consumption tax (Art. 72-83), i.e. 2.2% of the base when the national rate is 7.8%; levied on imports as well as domestic sales.

    Citation
    Arts. 72-78, 72-83
    Kind
    Act
    Primary lawNot recorded

Laws concerning gold in Japan

From the law library: the laws tagged with this commodity, with their sources. They are not research findings; the sections above are.

Act Preventing the Environmental Pollution of Mercury (No. 42)

Act · Made 2015-06-19

水際取締対策（税関）— index page

Other · — · Made 2026-09-28 · 税関

Further Enhancement of Controls on Gold Smuggling (Japan Customs, English)

Notice · — · Made 2025-11-27 · Customs and Tariff Bureau, MOF / Japan Customs

金密輸対策（税関）— index page

Other · — · Made 2026-09-28 · 税関

Enhancement of Controls on Gold Smuggling (Japan Customs, English)

Notice · — · Customs and Tariff Bureau, MOF / Japan Customs

ロシア連邦を目的地とする旅行の手配に関する留意事項について（支払手段・貴金属の輸出禁止措置）

Guidance · — · 財務省国際局調査課外国為替室 (MOF), published on the customs site

Gold Rolling-Spot Futures — Contract Specifications (Osaka Exchange)

Other · — · Made 2026-04-13 · Japan Exchange Group

Gold Standard Futures — Contract Specifications (Osaka Exchange)

Standard · — · Made 2026-04-13 · Japan Exchange Group / Osaka Exchange

Gold Standard Futures — Overview (Osaka Exchange)

Standard · — · Made 2026-09-28 · Japan Exchange Group

Pocket Gold 100 Futures — Overview (Osaka Exchange)

Other · — · Made 2026-04-13 · Japan Exchange Group

外国為替及び外国貿易法第十九条第二項の規定に基づく財務大臣の許可を受けなければならない貴金属の輸出又は輸入を指定する件（平成十八年財務省告示第四百四十三号）— text as amended 25 Jul 2022

Notice · 平成18年財務省告示第443号 (MOF Notice No. 443 of 2006), as amended by the MOF notice of 25 Jul 2022 · 財務大臣 (Minister of Finance), under Foreign Exchange Order Art. 8(1) and FEFTA Art. 19(2)

ウクライナ情勢に関する外国為替及び外国貿易法に基づく措置について（外務省・財務省・経済産業省、令和4年7月5日）

Notice · — (joint press release) · Made 2022-07-05 · 外務省・財務省・経済産業省 (MOFA, MOF, METI)

Procedures

Deposit in an OSE-designated warehouse

Applies when: bars are held in Japan for exchange delivery

  1. Custody

    Deposit deliverable bars (OSE-designated brand, 1,000 g, 99.99%+) in an OSE-designated warehouse (rule: commercial warehouses in Tokyo or Kanagawa; list as at 27 Jul 2020: 7 companies, 9 warehouses, all in Tokyo)

    Who
    Bullion trading company (importer / exporter)
    With
    OSE-designated warehouse
    Needs
    Refiner bar certificate; Import declaration / permit (commercial)
    Official guidanceNot recorded

    Legal basis: OSE delivery procedures, Ⅲ 1-2; Appendices 7-8

  2. Custody

    Issue a warehouse receipt (倉荷証券) per delivery unit and brand stating product, pieces, brand, quantity, purity, serial numbers, fire insurance, storage fee paid to the delivery period, and theft/loss insurance

    Who
    OSE-designated warehouse
    Issues
    OSE warehouse receipt
    Official guidanceNot recorded

    Legal basis: OSE delivery procedures, Ⅲ 1(2)

Sale of bars to a precious-metals dealer (buy-back) and dealer compliance

Applies when: bars or scrap are sold inside Japan, including to a dealer or refiner

  1. Due diligence

    Verify the customer at the time of transaction (identity particulars, purpose, occupation, beneficial owner) for sale contracts over 2 million yen

    Who
    Precious-metals dealer (retail seller and buy-back)
    With
    Passenger carrying gold
    Issues
    APTCP verification record
    Primary lawNot recorded

    Legal basis: APTCP; APTCP Enforcement Order, Act Art. 4(1); Order Art. 7(1)(vi)

  2. Tax

    Keep a copy of the seller's identity document (and any intermediary's) for every gold or platinum bullion purchase, for 7 years, to claim input tax credit; no credit if the dealer knew the gold was smuggled or bought tax-free

    Who
    Precious-metals dealer (retail seller and buy-back)
    Issues
    Seller ID document copy
    Primary lawNot recorded

    Legal basis: Consumption Tax Act; CTA Order; CTA Regulations, CTA Art. 30(11), (12); Order Art. 50(2); Regulations Art. 15-7

  3. Due diligence

    Receive the seller's notification of name, address and My Number / corporate number, checked against an identity document

    Who
    Precious-metals dealer (retail seller and buy-back)
    Needs
    Seller ID document copy
    Primary lawNot recorded

    Legal basis: Income Tax Act; ITA Enforcement Order, Act Art. 224-6; Order Arts. 350-7, 350-8

  4. Payment

    Pay the seller the price including 10% consumption tax (this tax-inclusive price is what smugglers profit from)

    Who
    Precious-metals dealer (retail seller and buy-back)
    Issues
    Bank transfer record
    Official guidanceNot recorded
  5. Reporting

    Create the verification record, and for cash sales over 2 million yen the transaction record, immediately; keep both for 7 years

    Who
    Precious-metals dealer (retail seller and buy-back)
    Needs
    APTCP verification record
    Issues
    APTCP transaction record
    Primary lawNot recorded

    Legal basis: APTCP; Enforcement Order; Regulations, Act Arts. 6, 7; Order Art. 15(1)(iii)(c); Regulations Art. 22(iv)

  6. Reporting

    File a suspicious transaction report with the competent authority (METI, or the Prefectural Public Safety Commission for kobutsu permit holders)

    Who
    Precious-metals dealer (retail seller and buy-back)
    With
    Competent APTCP authority (METI or Prefectural Public Safety Commission)
    Issues
    Suspicious transaction report
    Primary lawNot recorded

    Legal basis: APTCP, Arts. 8(1), 22(1)(xiv), 22(4)

  7. Reporting

    File the gold bullion payment record (支払調書) with the district tax office

    Who
    Precious-metals dealer (retail seller and buy-back)
    With
    District tax office (NTA)
    Needs
    Seller ID document copy
    Issues
    Gold bullion payment record
    Primary lawNot recorded

    Legal basis: Income Tax Act, Art. 225(1)(xiv) and main text (deadline)

Commercial import of bars or refining material as cargo

Applies when: country receives bars or doré as air or sea cargo

Channel: commercial cargo

  1. Transport

    Land the consignment and place it in a bonded area (保税地域) under customs control; the import declaration is made after the goods enter the bonded area

    Who
    Secure logistics carrier / airline
    Primary lawNot recorded

    Legal basis: Customs Act, Art. 67-2(1), (3)

  2. Licensing

    If the gold is of Russian origin and was shipped from Russia on or after 1 Aug 2022, obtain the Minister of Finance's permit (application to the Director-General of Customs) before import; customs checks origin from the clearance documents and the markings on the packages

    Who
    Bullion trading company (importer / exporter)
    Issues
    MOF precious-metals export/import permit
    Primary lawNot recordedOCR

    Legal basis: FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006, item 4, Notice item 4

  3. Customs

    File the written import declaration (goods, quantity, value, origin, consignor); serial-numbered bars go under statistical code 7108.12-010 with the invoice or packing list listing the serial numbers (from 1 Apr 2026); duty rate is free

    Who
    Bullion trading company (importer / exporter)
    Needs
    Commercial invoice; Invoice / packing list showing the bar serial numbers (customs requirement from 2026)
    Issues
    Import declaration / permit (commercial)
    Primary lawNot recorded

    Legal basis: Customs Act; Customs Act Enforcement Order, Customs Act Art. 67; Order Art. 59(1)

  4. Inspection

    Examine the consignment (X-ray, detection equipment, physical inspection) before permitting import

    Who
    Japan Customs
    Official guidanceNot recorded

    Legal basis: Customs Act, Art. 67 (goods must undergo necessary inspection)

  5. Tax

    Pay import consumption tax of 10% (7.8% national + local consumption tax of 22/78 of it = 2.2%) on the customs value plus any duty before the goods leave the bonded area

    Who
    Bullion trading company (importer / exporter)
    Needs
    Import declaration / permit (commercial)
    Issues
    Import consumption tax receipt
    Primary lawNot recorded

    Legal basis: Consumption Tax Act; Local Tax Act, CTA Arts. 4(2), 5(2), 28(4), 29(i); Local Tax Act Art. 72-83

  6. Customs

    Grant the import permit; goods released to the importer

    Who
    Japan Customs
    Needs
    Import declaration / permit (commercial); Import consumption tax receipt
    Issues
    Import declaration / permit (commercial)
    Primary lawNot recorded

    Legal basis: Customs Act, Art. 67

Gold hand-carried by a traveller

Applies when: gold arrives in the luggage or on the person of a passenger

Channel: hand-carried

  1. Customs

    Complete the customs declaration and answer 'Yes' to the gold bullion / gold products question, whatever the quantity

    Who
    Passenger carrying gold
    Issues
    Passenger customs declaration
    Official guidanceNot recorded
  2. Reporting

    If carrying gold bullion of 90%+ gold content weighing over 1 kg in total, file the written Declaration of Carrying of Means of Payment etc. with customs on the day of arrival or the day before (it is both the customs declaration and the FEFTA report)

    Who
    Passenger carrying gold
    Issues
    FEFTA carrying declaration (import)
    Primary lawNot recordedOCR

    Legal basis: FEFTA; Foreign Exchange Order; MOF Ordinance on Foreign Exchange; Customs Act Order, FEFTA Art. 19(3); FE Order Art. 8-2(1)(ii); FX Ordinance Art. 10(1)(iii), (3); Customs Act Order Arts. 58-59

  3. Tax

    Declare the gold for import and pay 10% consumption tax at customs; gold bullion gets no personal-use valuation reduction

    Who
    Passenger carrying gold
    Needs
    Passenger customs declaration
    Issues
    Import declaration / tax payment for carried gold; Import consumption tax receipt
    Primary lawNot recorded

    Legal basis: Customs Act; Consumption Tax Act; Customs Tariff Act, Customs Act Art. 67; CTA Art. 29; Tariff Act Art. 4-6(2) not applied (customs Q&A)

  4. Inspection

    Inspect passengers (gate metal detectors, X-ray); undeclared gold is seized and the case settled by the Director-General's notice (通告処分, which since the Nov 2025 measures includes confiscation of the gold) or referred for prosecution

    Who
    Japan Customs
    Primary lawNot recorded

    Legal basis: Customs Act; Consumption Tax Act, Customs Act Arts. 110, 111; CTA Art. 64

    Researcher's note: [inferred] Confiscation through the notice procedure is from the customs announcement of 27 Nov 2025 (official guidance); the Customs Act articles on notice dispositions were not read.

Export or re-export of bars

Applies when: bars leave Japan (to Hong Kong, Singapore, London, etc.)

  1. Customs

    File the written export declaration (HS 7108; serial-numbered bars under export code 7108.12-100 with the invoice or packing list listing the serial numbers, from 1 Aug 2026) and obtain the export permit

    Who
    Bullion trading company (importer / exporter)
    Needs
    Bar list; Invoice / packing list showing the bar serial numbers (customs requirement from 2026)
    Issues
    Commercial invoice; Export declaration / permit
    Primary lawNot recorded

    Legal basis: Customs Act; Customs Act Enforcement Order, Customs Act Art. 67; Order Art. 58

  2. Licensing

    If the destination is Russia (or North Korea), obtain the Minister of Finance's permit for the precious-metal export, applying to the Director-General of Customs at least about a week ahead

    Who
    Bullion trading company (importer / exporter)
    Issues
    MOF precious-metals export/import permit
    Primary lawNot recordedOCR

    Legal basis: FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006, items 1 and 3, Notice items 1, 3

  3. Reporting

    If bars are hand-carried and exceed 1 kg (90%+ purity), file the FEFTA carrying declaration

    Who
    Bullion trading company (importer / exporter)
    Issues
    FEFTA carrying declaration (export)
    Primary lawNot recorded

    Legal basis: FEFTA; Foreign Exchange Order; MOF Ordinance on Foreign Exchange, FEFTA Art. 19(3); FE Order Art. 8-2; FX Ordinance Art. 10

  4. Customs

    Inspect and release for export; carrier takes custody and issues the air waybill

    Who
    Japan Customs
    Needs
    Export declaration / permit
    Issues
    Air waybill (outbound)
    Primary lawNot recorded
  5. Tax

    Keep the export permit as proof for the consumption-tax export exemption (0%)

    Who
    Bullion trading company (importer / exporter)
    Needs
    Export declaration / permit
    Primary lawNot recorded

    Legal basis: Consumption Tax Act, Art. 7(1)(i), 7(2)

Refining into 1 kg 999.9 bars

Applies when: country refines imported doré, scrap or by-product material

  1. Due diligence

    Onboard the supplier: KYC and supply-chain due diligence under LBMA RGG (and APTCP verification where the refiner is buying as a dealer)

    Who
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Issues
    Refiner supplier KYC pack; APTCP verification record
    StandardNot recorded

    Legal basis: LBMA Responsible Gold Guidance; APTCP, APTCP Art. 4

  2. Assay

    Receive, weigh, sample and assay the incoming material

    Who
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Needs
    Import declaration / permit (commercial)
    Issues
    Receipt weighing and assay record
    Industry practiceNot recorded

    Researcher's note: Refinery intake practice not documented in a Japanese source read.

  3. Refining

    Refine and cast 1 kg bars of at least 99.99% fineness stamped with the refiner's trademark, fineness and serial

    Who
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Needs
    Receipt weighing and assay record
    Issues
    Refiner bar certificate; Bar list; Invoice / packing list showing the bar serial numbers (customs requirement from 2026)
    Official guidanceNot recorded
  4. Payment

    Settle with the customer on the final assay (metal account credit or purchase, with qualified invoice and consumption tax)

    Who
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Needs
    Receipt weighing and assay record
    Issues
    Refining settlement / final invoice; Qualified invoice
    Industry practiceNot recorded

    Researcher's note: No Japanese refining agreement read.

  5. Reporting

    Publish the annual LBMA RGG assurance report

    Who
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Issues
    LBMA RGG annual assurance report
    StandardNot recorded

Sale by physical delivery on Osaka Exchange Gold Standard Futures

Applies when: bars are sold through the exchange

Channel: exchange delivery

  1. Pricing

    Hold a short Gold Standard Futures position (1 kg contracts) into the delivery month (even months)

    Who
    Exchange trading participant / futures broker
    Official guidanceNot recorded

    Legal basis: OSE Gold Standard Futures specification

  2. Inspection

    When delivering with a newly issued warehouse receipt, hand the bars to the OSE-designated assayer (松田産業) for assay by 7 business days before the last trading day; conforming bars go to the designated warehouse (not needed where the brand maker or a designated dealer places its own bars directly)

    Who
    Bullion trading company (importer / exporter)
    Needs
    OSE warehouse receipt
    Official guidanceNot recorded

    Legal basis: OSE delivery procedures, Ⅲ 4 ①-③; Appendices 9-10

  3. Tax

    Participants enter delivery positions and client details by 18:00 on the last trading day; the delivering participant confirms that its client is a registered invoice issuer whose registration number OSE has

    Who
    Exchange trading participant / futures broker
    Official guidanceNot recorded

    Legal basis: OSE delivery procedures, Ⅲ 3(1)

  4. Custody

    Seller's participant brings the warehouse receipt and its JSCC receipt-handling certificate to the JSCC window

    Who
    Bullion trading company (importer / exporter)
    With
    Osaka Exchange and its clearing house
    Needs
    OSE warehouse receipt
    Official guidanceNot recorded

    Legal basis: OSE delivery procedures, Ⅲ 3(3)

  5. Payment

    On delivery day the buyer's participant pays JSCC by 11:00 and collects the warehouse receipt between 11:00 and 14:45; the seller is paid from 13:00; participants then give the invoice (from JPX-CUBE) to the buying client and the statement to the selling client

    Who
    Osaka Exchange and its clearing house
    Issues
    Exchange delivery settlement confirmation; OSE warehouse receipt; Qualified invoice
    Official guidanceNot recorded

    Legal basis: OSE delivery procedures, Ⅲ 3(4)

Licences and registrations

  • LBMA Good Delivery accreditation (gold)

    Listing on the Good Delivery List

    Held by
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Issued by
    LBMA
    Valid for
    Subject to proactive monitoring and annual RGG audit
    SecondaryNot recorded

    Legal basis: LBMA Good Delivery Rules; LBMA Responsible Gold Guidance

    Researcher's note: The LBMA list itself would not render; the 11 Japanese names come from a 2024 secondary directory.

  • OSE-designated trade name or trademark (brand) for deliverable gold

    Name on OSE Appendix 6 list of trade names and trademarks

    Held by
    Refinery (LBMA Good Delivery / OSE-designated brand)
    Issued by
    Osaka Exchange
    Official guidanceNot recorded

    Legal basis: OSE Gold Standard Futures specification; delivery procedures Appendix 6

  • Specified business operator status under APTCP (no licence; applies by operation of law)

    None issued; obligations attach to anyone dealing in precious metals as a business

    Held by
    Precious-metals dealer (retail seller and buy-back)
    Issued by
    None (supervised by METI or Prefectural Public Safety Commission)
    Primary lawNot recorded

    Legal basis: APTCP, Art. 2(2)(xliii), Art. 22

  • Qualified invoice issuer registration (適格請求書発行事業者)

    Held by
    Bullion trading company (importer / exporter)
    Issued by
    National Tax Agency
    Official guidanceNot recorded

    Legal basis: Consumption Tax Act (invoice system)

    Researcher's note: [not-read] The CTA registration articles (Art. 57-2 ff.) were not read; the requirement that the delivering client be a registered invoice issuer is read in the OSE procedures (Ⅲ 3(1)).

  • Second-hand dealer permit (古物商許可) under the Antique Dealings Act

    Held by
    Precious-metals dealer (retail seller and buy-back)
    Issued by
    Prefectural Public Safety Commission
    Primary lawNot recorded

    Legal basis: Antique Dealings Act (古物営業法); APTCP Art. 22(4), Antique Dealings Act Art. 2

    Researcher's note: [unconfirmed] The Act (read) defines 古物 as used articles or unused articles traded for use; whether an investment bar bought back from the public counts as 古物 is not stated in the Act and no NPA guidance was read.

  • OSE trading participant / clearing participant status

    Held by
    Exchange trading participant / futures broker
    Issued by
    Osaka Exchange / clearing house
    UnverifiedNot recorded

    Researcher's note: Participation requirements not read; inferred from the exchange structure.

Taxes and fees

  • Consumption tax on domestic sales of gold

    Sales of bars and scrap inside Japan, including dealer buy-back from the public

    Rate
    10%
    Paid by
    Buyer pays; seller that is a business remits
    Collected by
    National Tax Agency
    Primary lawNot recorded

    Legal basis: Consumption Tax Act; Local Tax Act, CTA Arts. 4(1), 5(1), 29(i); Local Tax Act Art. 72-83

  • Export exemption (zero rate)

    Gold exported from Japan with export permit as proof

    Rate
    0%
    Primary lawNot recorded

    Legal basis: Consumption Tax Act, Art. 7(1)(i), 7(2)

  • High-value asset rule for gold purchases

    A business buying or importing gold/platinum bullion, gold/platinum coins or gold/platinum products priced by weight for 2 million yen or more (tax-exclusive) in a taxable period: no small-business exemption and no simplified taxation from the next period for about three years

    Rate
    n/a (restricts small-business exemption and simplified taxation)
    Primary lawNot recorded

    Legal basis: Consumption Tax Act; CTA Order; CTA Regulations, CTA Arts. 12-4(3), 37(3)(v); Order Art. 25-5(4); Regulations Art. 11-3

  • Import consumption tax (national 7.8% + local 2.2%)

    All gold imports, cargo or carried, any state

    Rate
    10%
    Base
    Customs value (CTA Art. 28(4)); no personal-use reduction for gold bullion (customs Q&A on Customs Tariff Act Art. 4-6(2))
    Paid by
    Importer or traveller
    Collected by
    Japan Customs
    Primary lawNot recorded

    Legal basis: Consumption Tax Act; Local Tax Act, CTA Arts. 4(2), 5(2), 28(4), 29(i); Local Tax Act Art. 72-83

    Researcher's note: [unconfirmed] The 1 Oct 2019 start of the 10% rate is from the customs 150th-anniversary chart ("R1.10 消費税率8％から10％"), not from the amending act.

  • Customs duty on gold (HS 7108)

    Gold powder, unwrought, semi-manufactured and monetary gold

    Rate
    Free: basic rate 無税 and WTO rate (無税); every EPA column 無税 (temporary, GSP and LDC columns blank)
    Collected by
    Japan Customs
    Official guidanceNot recorded

    Legal basis: Customs Tariff Act and applied tariff schedule (2026-04-01), heading 71.08

Controls

  • Further measures announced at the special meeting of 27 Nov 2025: intelligence-led import inspection with high-performance equipment; physical checks of exports against fictitious exports and handling of gold of unknown provenance; confiscation by notice disposition for unpermitted imports (the first time outside drugs etc.) and fine-equivalents computed at market value; information gathering along domestic distribution and cooperation with the WCO.

    Kind
    Other
    Valid from
    2025-11-27
    Official guidanceNot recordedOCR

  • No input tax credit for purchases the buyer knew were smuggled (1 Apr 2019) or bought tax-free by tourists (1 Apr 2024); gold/platinum bullion purchases need the seller's ID copy (1 Oct 2019). This removes the dealer's tax benefit from buying smuggled gold.

    Kind
    Other
    Valid from
    2019-04-01
    Primary lawNot recorded

    Legal basis: Consumption Tax Act Art. 30(11)-(12); CTA Order Art. 50(2); CTA Regulations Art. 15-7

  • OSE deliverable gold: 1,000 g bars of 99.99% minimum, smooth surface, stamped with an exchange-designated trade name or trademark and the fineness, held in an OSE-designated warehouse (Tokyo). Brands are admitted only if LBMA-accredited, with 5 years of operation, average output of 5 t a year and 2 billion yen net assets; OSE may review a brand's supply-chain due diligence with the OECD Guidance in mind and suspend it (Russian KRASNOYARSK palladium suspended from 8 Apr 2022).

    Kind
    Bar standard
    Official guidanceNot recorded

    Legal basis: OSE Gold Standard Futures specification and delivery procedures

  • Any gold carried into Japan must be declared on the passenger declaration (question on gold bullion or products). Gold bullion of 90%+ gold content over 1 kg in total carried on the person, inbound or outbound, needs the written Declaration of Carrying of Means of Payment etc. (customs declaration and FEFTA report in one), filed on the day or the day before; it cannot be declared orally.

    Kind
    Cross-border declaration
    Threshold
    Any quantity (passenger declaration); over 1 kg of gold bullion with 90%+ gold content, carried (written declaration)
    Primary lawNot recorded

    Legal basis: FEFTA Art. 19(3); FE Order Art. 8-2(1)(ii); FX Ordinance Art. 10; Customs Act Art. 67; Customs Act Order Arts. 58-59

  • Buyer of gold bullion files a payment record with the tax office naming the seller (with My Number), which makes buy-back sales traceable.

    Kind
    Other
    Threshold
    Consideration over 2 million yen (ITA Order Art. 350-7)
    Primary lawNot recorded

    Legal basis: Income Tax Act Arts. 224-6, 225(1)(xiv); ITA Order Art. 350-7

  • Import of precious metals of Russian origin (gold bullion, gold alloy bullion, non-circulating gold coins and other articles mainly of gold) shipped from Russia on or after 1 Aug 2022 needs the Minister of Finance's permission, applied for at customs; introduced and administered as an import ban. Travellers' personal effects are excepted, except gold bullion, alloy bullion and non-circulating coins shipped from Russia after 1 Aug 2022. Customs check the origin from clearance documents and package markings.

    Kind
    Sanctions
    Valid from
    2022-08-01
    Primary lawNot recordedOCR

    Legal basis: FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006 item 4 (amended 25 Jul 2022), Notice item 4

  • Export of precious metals to Russia needs the Minister of Finance's permission (from 5 Apr 2022), as does any precious-metal export to North Korea or import of North-Korean-origin or -shipped precious metals; travellers' personal effects excepted. MOF guidance defines gold bullion for this purpose as containing 2% gold or more, and articles mainly of gold as at least half gold by weight or FOB value.

    Kind
    Sanctions
    Valid from
    2022-04-05
    Primary lawNot recordedOCR

    Legal basis: FEFTA Art. 19(2); Foreign Exchange Order Art. 8; MOF Notice No. 443 of 2006 items 1 and 3, Notice items 1, 3

    Researcher's note: [unconfirmed] The 5 Apr 2022 start date is from the MOF leaflet; the notice as read is the text amended on 25 Jul 2022 and does not date item 3.

  • Serial-numbered gold (bars stamped with refiner mark, serial number, fineness and weight) is declared under its own statistical code (import 7108.12-010 from 1 Apr 2026; export 7108.12-100 from 1 Aug 2026) and the invoice or packing list listing the serial numbers is submitted; customs may check the documents against the bars.

    Kind
    Other
    Valid from
    2026-04-01
    Official guidanceNot recorded

    Legal basis: Customs notices of March and July 2026

    Researcher's note: [inferred] The customs notice cites no article; Customs Act Art. 68 (customs may require invoices and other documents) is the evident basis.

  • Unpermitted import or export, or a false declaration: up to 5 years' imprisonment (拘禁刑) and/or a fine of up to 10 million yen, or up to five times the goods' value where that exceeds 10 million yen (Customs Act Art. 111(1)); before April 2018 the Customs Act fine cap was 5 million yen (MOF, Nov 2017). Evading import consumption tax: up to 10 years and/or 10 million yen, the fine rising to ten times the evaded tax (CTA Art. 64(1), (4)); local consumption tax is evaded as well. Carrying over 1 kg without the written declaration is an offence under Customs Act Art. 111 (customs FAQ); failing to file the FEFTA report: up to 6 months or 500,000 yen (FEFTA Art. 71(i)). Since the measures of 27 Nov 2025 customs confiscate the gold through the Director-General's notice disposition and compute the fine-equivalent at market value.

    Kind
    Other
    Valid from
    2018-04-01
    Primary lawNot recorded

    Legal basis: Customs Act Arts. 110, 111; Consumption Tax Act Art. 64; FEFTA Art. 71

    Researcher's note: [unconfirmed] April 2018: the Customs Act's supplementary provisions of Act No. 8 of 2018 give 1 Apr 2018 as the main commencement date (one article from ten days after promulgation); the amending act itself was not obtained (e-Gov API returned 404), so which article carried the penalty change is not confirmed. [inferred] The confiscation and market-value fine basis are customs policy (official guidance), not a statutory change read here.

  • Until 31 Oct 2026: gold and platinum bullion cannot be sold tax-free to visitors, being excluded from tax-free goods as "not for ordinary daily use" (CTA Order Art. 18(2)(i)). Replaced from 1 Nov 2026 by jp.ctl-tax-free-shop-2026.

    Kind
    Other
    Primary lawNot recorded

    Legal basis: CTA Art. 8; CTA Order Art. 18(2)(i)

  • From 1 Nov 2026 tax-free sales to visitors become a refund system (the shop is exempt only once customs confirms export within 90 days and it holds the customs confirmation), and gold and platinum bullion and gold and platinum coins are named as goods excluded from tax-free sale. Supersedes jp.ctl-tax-free-shop.

    Kind
    Other
    Valid from
    2026-11-01
    Primary lawNot recorded

    Legal basis: CTA Art. 8(1)-(5) as amended by Act No. 13 of 2025; CTA Regulations Art. 6 (from 1 Nov 2026), CTA Art. 8; Regulations Art. 6

    Researcher's note: [time-limited] Not in force until 1 Nov 2026; read in the future consolidated version published by e-Gov.

  • Precious-metals dealers are specified business operators: verification at the time of transaction for sale contracts over 2 million yen, whatever the means of payment; verification records kept 7 years; transaction records (7 years) for sales over 2 million yen paid in cash; suspicious transaction reports.

    Kind
    Anti-money laundering
    Threshold
    Sale contract price over 2 million yen (verification); over 2 million yen and paid in cash (transaction record)
    Primary lawNot recorded

    Legal basis: APTCP Arts. 2(2)(xliii), 4, 6, 7, 8; Enforcement Order Arts. 7(1)(vi), 15(1)(iii)(c); Regulations Art. 22(iv)

  • Customs emergency reinforcement from 28 Nov 2024 after a 2024 resurgence: detection equipment, more thorough passenger and cargo inspection, stricter penalty handling.

    Kind
    Other
    Valid from
    2024-11-28
    Official guidanceNot recorded

Trade flows

  • Japan's gold exports tripled in value in three years while imports stayed small; customs read the gap (exports far above imports plus domestic production) as a sign of continuing smuggling.

    Figures: Exports (100 million yen): 2015 5,939; 2016 7,976; 2017 9,460; 2018 6,931; 2019 6,987; 2020 8,879; 2021 8,377; 2022 14,202; 2023 17,511; 2024 27,000. Volumes (t) exports/imports: 2015 137/9; 2016 197/5; 2017 215/5; 2018 156/7; 2019 146/3; 2020 148/5; 2021 138/5; 2022 190/5; 2023 199/14; 2024 229/9.

    Official guidanceNot recorded

    Researcher's note: [transcription] Figures read from the chart image on the customs page (20251127_2.png), checked against it; the underlying trade statistics by partner were not queried.

  • Japan was a large importer in the 1980s and a net exporter of recycled gold from the mid-2000s.

    Figures: 1980-1991: over 2,700 t imported; 2006-2012: over 260 t flowed out; 2015 consumption 32.8 t.

    SecondaryNot recorded

  • Seized smuggled gold in 2024 came mostly from Hong Kong, then mainland China, Korea and Taiwan; air passengers were most cases but air cargo was most weight. [conflict] jp.div-conflict-2024-seizures: the 2025 report's preliminary totals were revised in the 2026 report; the model follows the 2026 (final) totals.

    Figures: 2024 (final, 2026 report): 494 cases, 1,334 kg. Breakdown (preliminary, 2025 report: 493 cases, ~1,218 kg): origin Hong Kong 281, China 105, Korea 34, Taiwan 23; passengers 429 cases/480 kg, air cargo 28/656 kg, crew etc. 21/73 kg, mail 15/9 kg.

    Official guidanceNot recordedOCR

    Researcher's note: [conflict] See jp.div-conflict-2024-seizures.

  • Gold seizures fell in 2025 after the late-2024 crackdown; air passengers were 82% of cases and air cargo 66% of the weight; Hong Kong remained the main place of shipment.

    Figures: 2025 (preliminary): 192 cases (-61%), ~425 kg (-68%). Passengers 158/136 kg; air cargo 21/283 kg; mail 9/3 kg; crew etc. 4/4 kg. Hong Kong 75, China 62, Taiwan 21, Korea 15; Asia 188.

    Official guidanceNot recordedOCR

Where practice departs from the law

What credible sources show happening that the law does not provide for.

  • [conflict] 2024 gold seizures: the 2025 customs report gives 493 cases and ~1,218 kg (marked preliminary); the 2026 report gives 494 cases and 1,334 kg. The model follows the 2026 report (later, final figures) and keeps the 2025 breakdown by origin and mode, which the 2026 report does not repeat. Affects jp.tf-smuggling-2024.

    Official guidanceNot recordedOCR

  • [conflict] OSE delivery location: the contract specifications (English and Japanese) say designated warehouses in Tokyo; the delivery procedures allow OSE-designated commercial warehouses in Tokyo and Kanagawa, while their Appendix 8 (as at 27 Jul 2020) lists only Tokyo warehouses. The model states the rule (Tokyo or Kanagawa) and the current list (Tokyo). Affects jp.st-40, jp.ctl-ose-bar-standard.

    Official guidanceNot recorded

  • [conflict] Date of the "Stop Gold Smuggling" emergency measures: the document itself is dated 7 Nov 2017 (cover and foreword); the customs gold index lists it as 27 Nov 2017. The model follows the document (November 2017, 7 Nov). Affects jp.st-03 (month only, unaffected).

    Official guidanceNot recorded

  • The law taxes every import at 10%, but smugglers skip the import tax and sell to dealers at tax-inclusive prices, keeping the tax as profit; when the gold is then exported, the exporter recovers the tax paid on purchase, so the loss to the Treasury repeats. Seizures rose from 12 cases (2013) to 1,347 cases / 6,277 kg (2017), fell to 5 cases / 27 kg in 2021 after the April 2018 penalty increase, rose to 494 cases / 1,334 kg in 2024 and fell to 192 / 425 kg in 2025.

    Figures: 2016 business year: 467 gold cases, evaded tax ~870 million yen; example 2026: 5 kg at 20 million yen/kg gives 10 million yen tax evaded and 10 million yen refunded on export.

    Official guidanceNot recordedOCR

  • Customs describe gold smuggling as organised: gold re-refined and re-worked to hide its trail before export, profits taken abroad to buy more gold (a circular scheme), concealment moving from body-carry to disguised items (fake IC chips, compressors, powdered gold) and offshore transfers at sea.

    Official guidanceNot recordedOCR

What we could not obtain

Documents the research needed and could not get, where they might be, and why.

  • Text of the 2018 amending act (関税定率法等の一部を改正する法律, Act No. 8 of 2018) that raised the Customs Act fine to five times the value.

    Missing document
    Act amending the Customs Tariff Act etc. (2018)
    Where it might be
    Official Gazette of 31 Mar 2018; MOF (https://www.mof.go.jp/about_mof/bills/196diet/); e-Gov does not serve it (law_data 430AC0000000008 returned 404 on 2026-09-28)
    Why not obtained
    e-Gov API 404; the MOF bill page was not located in this pass. The in-force penalty is read in the current Customs Act, so only the change date/article is open.
    Affects
    jp.ctl-smuggling-penalties

  • Official English translations (Japanese Law Translation) of the Customs Act, CTA, FEFTA and APTCP for quotation on the English site.

    Missing document
    japaneselawtranslation.go.jp texts (e.g. Customs Act id 3703, FEFTA id 4412)
    Where it might be
    https://www.japaneselawtranslation.go.jp/en/laws/view/3703/en
    Why not obtained
    HTTP 403 to both the fetch tool and the Mac-host download (bot protection). The Japanese official texts are held; translations are not legally binding.
    Affects
    jp.law-customs-actjp.law-ctajp.law-feftajp.law-aptcp

  • Whether investment bars bought back from the public are 古物 requiring a second-hand dealer permit.

    Missing document
    National Police Agency interpretation or guidance under the Antique Dealings Act
    Where it might be
    https://www.npa.go.jp/policies/application/license_kobutsu/
    Why not obtained
    The Act (held) does not say; no NPA guidance page was located in this pass.
    Affects
    jp.cr-kobutsu

  • Primary list of Japanese LBMA Good Delivery gold refiners as at 2026.

    Missing document
    LBMA Good Delivery current list
    Where it might be
    https://www.lbma.org.uk/good-delivery/gold-current-list
    Why not obtained
    The list loads dynamically (script-rendered) and returns only a count to a plain download; LBMA material belongs to laws/_international. The OSE brand list (held) gives the Japanese refiners officially for exchange delivery.
    Affects
    jp.cr-lbma-gd

  • Japan's gold (HS 7108) imports and exports by partner country, 2024-2026 (annual totals are now held from a customs chart: jp.tf-exports).

    Missing document
    Japan Customs trade statistics (普通貿易統計) for HS 7108
    Where it might be
    https://www.customs.go.jp/toukei/info/index.htm
    Why not obtained
    The customs trade statistics database (普通貿易統計) is a form-driven query with no fixed document URL; the download worker fetches URLs only. Needs a person to run the query (or an e-Stat API key).
    Affects
    jp.tf-historicjp.tf-exports

Sources

Every source this country's research cites, with how much of it was read and how.